State & Local

  • March 06, 2026

    Ala. General Revenue Through Feb. Up $250M

    Alabama's general fund revenue collection from October through February outpaced the same period last year by $250 million, according to the state Department of Revenue.

  • March 06, 2026

    Ore. Lawmakers OK Extension Of SALT Cap Workaround

    Oregon would extend by two years its workaround for pass-through entities of the federal cap on deductions for state and local tax payments under legislation passed by the state lawmakers, sending it to the governor.

  • March 06, 2026

    Colo. House Passes Bill To Boost Mobile Home Tax Exemption

    Colorado would raise its property tax exemption for mobile homes and implement other changes recommended by a state task force under legislation passed by the state House of Representatives on Friday.

  • March 06, 2026

    Iowa Total Receipts Through Feb. Down $100M

    Iowa's general fund receipts from July through February lagged behind estimates by $100 million, according to the state Division of the Budget.

  • March 05, 2026

    Colo. High-Earner Tax Plans Unlawful, State Justices Told

    Proposed Colorado ballot measures that would hike taxes on high earners by creating a graduated income tax and dedicate the increased revenue to specific purposes violate the state constitution, opponents told the Colorado Supreme Court, urging it to reject the $2 billion plans.

  • March 05, 2026

    Fla. House OKs Corp. Tax Decoupling, Other Tax Changes

    Florida would decouple from many of the corporate income tax changes made in the 2025 federal budget bill, create new statewide tax exemptions and make other modifications under an omnibus bill passed Thursday by the state House.

  • March 05, 2026

    Md. House Bill Seeks One-Time Surtax On Billionaires

    Maryland would impose a one-time surtax on billionaires, with graduated rates ranging from 3% to 6% on wealth beyond $1 billion, under legislation pitched to a state House of Delegates panel Thursday.

  • March 05, 2026

    Two Dozen States Sue Trump To Halt New Global Tariffs

    A coalition of 24 states sued President Donald Trump's administration Thursday in the U.S. Court of International Trade to block global tariffs that the White House imposed shortly after the U.S. Supreme Court struck down an earlier round of tariffs.

  • March 05, 2026

    Minn. Court Barely Changes $108M Office Building Valuation

    A Minnesota office building was slightly overvalued, the state tax court ruled, agreeing in part with the property owners' income approach and finding that the building's free market value was $108 million.

  • March 05, 2026

    SD Adds Remote Seller References For Tax Pacts With Tribes

    South Dakota modified parts of the state's law governing tax collection agreements with Native American tribes to incorporate provisions that impose tax on remote sellers and marketplace providers under a bill signed by the governor.

  • March 05, 2026

    Texas Revenues Through Feb. Beat Last Year By $127M

    Texas' general fund revenue collection from September through February was $127 million higher than the same period last year, according to the state comptroller.

  • March 05, 2026

    Miss. Revenues Through February Exceed Estimate By $99M

    Mississippi's general fund revenue collection from July through February outpaced estimates by $99 million, according to the state Department of Revenue.

  • March 05, 2026

    Ore. Lawmakers Approve $1M Tax Break For New Banks

    Banks starting business in Oregon would be eligible for tax credits worth up to $1 million over four years under legislation passed by lawmakers and heading to the governor.

  • March 05, 2026

    W.Va. Revenue Through Feb. Tops Forecast By $159M

    West Virginia's general revenue collection from July through February beat an estimate by $159 million, according to the state Department of Revenue.

  • March 05, 2026

    Minn. Panel OKs Extending SALT Cap Workaround For PTEs

    Minnesota would extend its workaround for pass-through entities of the federal cap on deductions for state and local tax payments under legislation recommended for passage Thursday by the Senate Taxes Committee.

  • March 05, 2026

    Ore. Lawmakers Pass Lodging Tax Hike

    Oregon would raise its lodging tax rate and put the new revenue toward natural resource programs, including a compensation fund for losses caused by wolves, under legislation approved by lawmakers.

  • March 05, 2026

    Ore. Lawmakers OK Clarification Of Tax Court Representation

    Oregon would clarify and consolidate its laws on representation of taxpayers before the magistrate division of the state tax court under legislation passed by lawmakers and headed to the governor.

  • March 04, 2026

    IRS Chief Says '26 Tax Filing Season Running Smoothly

    The 2026 tax filing season is progressing smoothly, with about 55 million returns already submitted and taxpayers receiving refunds averaging $775 higher than last year, the Internal Revenue Service said Wednesday.

  • March 04, 2026

    Wis. Regs Clarify Tax Exemption For Commercial Loan Income

    Wisconsin clarified an income tax exemption that financial institutions may claim for income derived from qualifying commercial loans under a regulatory order filed by the state Department of Revenue.

  • March 04, 2026

    Ohio Lawmakers OK Updating Conformity To Fed. Tax Code

    Ohio would immediately update its conformity to the federal tax code under a bill given final passage Wednesday by the state Senate that would largely follow federal tax breaks enacted last year.

  • March 04, 2026

    Ariz. Justices OK Manufacturing Tax Break For Launderer

    An Arizona company that rents and launders textiles for the healthcare industry qualifies as a manufacturing or processing operation for purposes of a use tax exemption, the state Supreme Court ruled, reversing a lower court.

  • March 04, 2026

    Mo. Appeals Court Throws Out QuikTrip's Protest Of City Tax

    Convenience store chain QuikTrip's challenge to a Missouri city's $2 million tourism tax assessment belongs in an administrative proceeding rather than in court despite raising constitutional questions, a state appeals court ruled.

  • March 04, 2026

    Indiana Expands Child Care Tax Credit Eligibility

    Indiana expanded its child care income tax credit to more employers and increased the number of employees a company must have to claim the credit under a bill approved by the governor. 

  • March 04, 2026

    Ga. Property Tax Overhaul Fails To Gain House Super Majority

    A proposed Georgia constitutional amendment for placement on the November ballot that would have reduced property tax rates over time failed to get the 120 votes necessary to pass the state House of Representatives. 

  • March 04, 2026

    Ariz. Lawmakers OK Required Rounding After Tax Calculation

    Arizona would require rounding cash transactions to the nearest five cents if pennies aren't available and would apply the requirement after the calculation of taxes under a bill approved by state lawmakers and headed to Gov. Katie Hobbs.

Expert Analysis

  • NYC Bar Opinion Warns Attys On Use Of AI Recording Tools

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    Attorneys who use artificial intelligence tools to record, transcribe and summarize conversations with clients should heed the New York City Bar Association’s recent opinion addressing the legal and ethical risks posed by such tools, and follow several best practices to avoid violating the Rules of Professional Conduct, say attorneys at Smith Gambrell.

  • 4 Quick Emotional Resets For Lawyers With Conflict Fatigue

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    Though the emotional wear and tear of legal work can trap attorneys in conflict fatigue — leaving them unable to shake off tense interactions or return to a calm baseline — simple therapeutic techniques for resetting the nervous system can help break the cycle, says Chantel Cohen at CWC Coaching & Therapy.

  • 3 Key Ohio Financial Services Developments From 2025

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    Ohio's banking and financial services sector saw particularly notable developments in 2025, including a significant Ohio Supreme Court decision on creditor disclosure duties to guarantors in Huntington National Bank v. Schneider, and some major proposed changes to the state's Homebuyer Plus program, says Alex Durst at Durst Kerridge.

  • Rescheduling Cannabis Marks New Tax Era For Operators

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    As the attorney general takes steps to move cannabis from Schedule I to Schedule III of the Controlled Substances Act, operators and advisers should prepare by considering the significant changes this will bring from tax, state, industry and market perspectives, says Michael Harlow at CohnReznick.

  • Judges On AI: How Judicial Use Informs Guardrails

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    U.S. Magistrate Judge Maritza Dominguez Braswell at the U.S. District Court for the District of Colorado discusses why having a sense of how generative AI tools behave, where they add value, where they introduce risk and how they are reshaping the practice of law is key for today's judges.

  • That Fellow Behind The Tree: SALT In Review

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    From an annual report on businesses' share of the tax load to calls for taxes on millionaires in Washington state and Rhode Island, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Key False Claims Act Trends From The Last Year

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    The False Claims Act remains a powerful enforcement tool after some record verdicts and settlements in 2025, and while traditional fraud areas remain a priority, new initiatives are raising questions about its expanding application, says Veronica Nannis at Joseph Greenwald.

  • Hosting Exchange Students Makes Me A Better Lawyer

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    Opening my home to foreign exchange students makes me a better lawyer not just because prioritizing visiting high schoolers forces me to hone my organization and time management skills but also because sharing the study-abroad experience with newcomers and locals reconnects me to my community, says Alison Lippa at Nicolaides Fink.

  • How A 1947 Tugboat Ruling May Shape Work Product In AI Era

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    Rapid advances in generative artificial intelligence test work-product principles first articulated in the U.S. Supreme Court’s nearly 80-year-old Hickman v. Taylor decision, as courts and ethics bodies confront whether disclosure of attorneys’ AI prompts and outputs would reveal their thought processes, say Larry Silver and Sasha Burton at Langsam Stevens.

  • Navigating Privilege Law Patchwork In Dual-Purpose Comms

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    Three years after the U.S. Supreme Court declined to resolve a circuit split in In re: Grand Jury, federal courts remain split as to when attorney-client privilege applies to dual-purpose legal and business communications, and understanding the fragmented landscape is essential for managing risks, say attorneys at Covington.

  • Cannabis Industry Faces An Inflection Point This Year

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    Cannabis industry developments last year — from the passage of a new wholesale tax in Michigan, to an executive order accelerating the federal rescheduling process — presage a more mature phase of legalization this year, with hardening expectations and enforcement to come, says Alex Leonowicz at Howard & Howard.

  • 4 Ways GCs Can Manage Growing Service Of Process Volume

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    As automation and arbitration increase the volume of legal filings, in-house counsel must build scalable service of process systems that strengthen corporate governance and manage risk in real time, says Paul Mathews at Corporation Service Co.

  • The Law Firm Merger Diaries: Forming Measurable Ties

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    Relationship-building should begin as early as possible in a law firm merger, as intentional pathways to bringing people together drive collaboration, positive client response, engagements and growth, says Amie Colby at Troutman.

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